Companies Act 2014 section 1560

Grounds for refusing request for information

Section 1560 sets out the circumstances in which the Supervisory Authority or a recognised accountancy body may refuse to comply with a request for information from another EU Member State, and the notification obligations that follow such a refusal.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.